Journal Facts

Journal
Journal of Collective Negotiations
ISSN
2167-7816 (print) 2167-7824 (electronic)
Volume
32
Issue
1
Date
1/1/2008

Article Facts

Title
Accounting Implications of Minimum-Wage Regulations
DOI
10.2190/CN.32.1.d
Author
Michael Slaubaugh
Pages
33-39
Online Date
04/29/2008

Article Links

Accounting Implications of Minimum-Wage Regulations

Michael Slaubaugh

DOI: 10.2190/CN.32.1.d

Abstract

This article addresses the ways in which minimum-wage regulations impact on the data and financial statements reported by accounting systems. Taking a user perspective, the effect of a change in minimum wage will be more readily apparent within managerial accounting systems than financial accounting systems under current standards promulgated by the Financial Accounting Standards Board.

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